Section 51, The Government Budgeting and Accountability Act, 2005

(1) Except as provided for by this or any other enactment,only moneys received by, held in or paid out of the Consolidated Fund shall be recorded in the public accounts. (2) Where any loss or deficiency, over-payment, surcharge or other recovery is held to be due from any person, the Accountant-General may charge that amount to an advance account in the name of the person and credit the account to which such recovery is due. (3) Where the Government has received a loan by way of deferred payment under section 71 such loan shall be recorded as public debt against a charge to an appropriation. (4) Where financial adjustments are required between Government departments, the Accountant-General may, against a duly certified requisition, cause entries to be made to give effect to a transfer of moneys.